What reply should be given against GST-ASMT-10 if sales as per GSTR-1 is less than GST-3B?

Though it is apparent that no demand can be raised in such cases as tax payable in GSTR-1 is less than tax paid in GSTR-3B. However, one should not be complacent in replying to GST-ASMT-10 and should provide proper reason for such discrepancy.